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2023-06-30
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No description of principal activities is disclosed
2022-07-01
Sage Accounts Production 23.0 - FRS102_2021
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08965669
2022-07-01
2023-06-30
08965669
2023-06-30
08965669
2022-06-30
08965669
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2022-06-30
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2022-06-30
08965669
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08965669
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2022-07-01
2023-06-30
08965669
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2022-07-01
2023-06-30
08965669
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2022-07-01
2023-06-30
08965669
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2022-07-01
2023-06-30
08965669
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08965669
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2023-06-30
08965669
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08965669
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2023-06-30
08965669
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2022-06-30
08965669
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2022-06-30
08965669
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2023-06-30
08965669
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2023-06-30
08965669
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2023-06-30
08965669
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2022-06-30
08965669
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2023-06-30
08965669
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2022-06-30
08965669
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2023-06-30
08965669
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2022-06-30
08965669
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2022-06-30
08965669
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2022-06-30
08965669
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2022-06-30
08965669
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2023-06-30
08965669
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2023-06-30
08965669
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2023-06-30
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2023-06-30
08965669
1
2022-07-01
2023-06-30
Company registration number:
08965669
Dalesman Central Taxis Limited
Unaudited filleted financial statements
30 June 2023
Dalesman Central Taxis Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Dalesman Central Taxis Limited
Directors and other information
|
|
|
|
Directors |
Mr S Pickering |
|
|
Mr J S Pickering |
|
|
|
|
|
|
|
Company number |
08965669 |
|
|
|
|
|
|
|
Registered office |
Croft House |
|
|
Station Road |
|
|
Barnoldswick |
|
|
Lancashire |
|
|
BB18 5NA |
|
|
|
|
|
|
|
Accountants |
Windle & Bowker Limited |
|
|
Croft House |
|
|
Station Road |
|
|
Barnoldswick |
|
|
Lancashire |
|
|
BB18 5NE |
|
|
|
Dalesman Central Taxis Limited
Statement of financial position
30 June 2023
|
|
|
2023 |
|
|
|
2022 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Intangible assets |
|
5 |
2,000 |
|
|
|
4,000 |
|
|
Tangible assets |
|
6 |
10,228 |
|
|
|
7,437 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
12,228 |
|
|
|
11,437 |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors |
|
7 |
504 |
|
|
|
504 |
|
|
Cash at bank and in hand |
|
|
8,796 |
|
|
|
6,338 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
9,300 |
|
|
|
6,842 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
8 |
(
18,877) |
|
|
|
(
15,158) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current liabilities |
|
|
|
|
(
9,577) |
|
|
|
(
8,316) |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
2,651 |
|
|
|
3,121 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
|
|
2,651 |
|
|
|
3,121 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
2 |
|
|
|
2 |
Profit and loss account |
|
|
|
|
2,649 |
|
|
|
3,119 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
|
|
|
|
2,651 |
|
|
|
3,121 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
19 March 2024
, and are signed on behalf of the board by:
Mr J S Pickering
Director
Company registration number:
08965669
Dalesman Central Taxis Limited
Notes to the financial statements
Year ended 30 June 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Croft House, Station Road, Barnoldswick, Lancashire, BB18 5NA.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration receivable for services rendered.Turnover is recognised on a daily point of sale basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
|
|
|
|
Goodwill |
- |
10 % |
straight line |
|
|
|
|
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
|
Fittings fixtures and equipment |
- |
25 % |
reducing balance |
|
Motor vehicles |
- |
25 % |
reducing balance |
|
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
5
(2022:
5
).
5.
Intangible assets
|
|
Goodwill |
Total |
|
|
|
|
|
|
£ |
£ |
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
At 1 July 2022 and 30 June 2023 |
20,000 |
20,000 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
Amortisation |
|
|
|
|
|
|
|
At 1 July 2022 |
16,000 |
16,000 |
|
|
|
|
|
Charge for the year |
2,000 |
2,000 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
At 30 June 2023 |
18,000 |
18,000 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
At 30 June 2023 |
2,000 |
2,000 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
At 30 June 2022 |
4,000 |
4,000 |
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
6.
Tangible assets
|
|
Fixtures, fittings and equipment |
Motor vehicles |
Total |
|
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
|
At 1 July 2022 |
650 |
19,229 |
19,879 |
|
|
|
|
|
Additions |
- |
6,200 |
6,200 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 30 June 2023 |
650 |
25,429 |
26,079 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 July 2022 |
534 |
11,908 |
12,442 |
|
|
|
|
|
Charge for the year |
29 |
3,380 |
3,409 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 30 June 2023 |
563 |
15,288 |
15,851 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
At 30 June 2023 |
87 |
10,141 |
10,228 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
At 30 June 2022 |
116 |
7,321 |
7,437 |
|
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
7.
Debtors
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Other debtors |
|
504 |
504 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Creditors: amounts falling due within one year
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Social security and other taxes |
|
56 |
37 |
|
Other creditors |
|
18,821 |
15,121 |
|
|
|
_______ |
_______ |
|
|
|
18,877 |
15,158 |
|
|
|
_______ |
_______ |
|
|
|
|
|
9.
Related party transactions
The Directors provided interest free loans to the company. The balance due to them at the year end was £12,953 (30 June 2022 - £10,780). This balance is included in creditors falling due within one year.
10.
Controlling party
The controlling parties are the directors by virtue of their shareholdings
.